Explainers from our tax practice, engineering posts, and field notes from filing season. Slow web, no clickbait.
A resident company withholds 15% on your dividend and that's the whole story — no top-up, no refund, whatever your other income looks like.
A resident company withholds 15% on your dividend and that's the whole story — no top-up, no refund, whatever your other income looks like.
Your bank now deducts 10% on savings and fixed deposit interest, up from 5%. When it's just an advance, when you can stop it, and how to claim it back.
NIC, email, five steps. How to get your TIN online through RAMIS, when companies must register by, and what to do the moment it arrives.
Your employer deducts it every month before you're paid. How APIT works, why secondary jobs are taxed differently, and what happens when you file your return.
The first LKR 1,800,000 of your total annual income is tax-free — how the personal relief works, who qualifies, and what changed from last year.
Higher relief, the 12% band gone, doubled WHT on savings interest, and a 15% CGT — every change in Y/A 2025/2026, with worked examples.
What actually comes out of your payslip. The APIT tables, the LKR 150,000 monthly threshold, and the tax on common salary levels.
Upwork, foreign clients, no PAYE safety net. The 15% foreign-service cap, the installment calendar, and the expenses you can claim — in order.
Money from abroad, taxed at home. The 15% service cap, the FX conversion rule, and the treaty credit that stops you paying twice.
From getting a TIN to receiving an IRD acknowledgement — the complete, in-order walkthrough for filing your own return online.
Total income, minus reliefs, through the 2025/2026 brackets, minus credits. The whole method, with a worked example in rupees.
If you invoice in USD or GBP, the FX rate, the DTA, and the WHT certificate matter more than the amount.
A close read of the 2025 Amendment debate, and a quiet argument for a graduated deduction in 2026.
Concessionary rates apply, but only if you do the math in the right order. Step-by-step in LKR.
Every relief, every slab change, every transition rule — with worked examples.
From getting a TIN to receiving an IRD acknowledgement, in order.
DTA tie-breakers, ETF interaction with terminal benefits, foreign service exemptions.
New IRD circulars, deadline reminders, and the one or two articles we think every Sri Lankan filer should read.